Texas 2025 - 89th Regular

Texas House Bill HB3398 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R9675 RDS-D
2	2	By: Lozano H.B. No. 3398
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the requirements for issuance of export documentation
10	10	by a customs broker for purposes of sales and use taxes.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Sections 151.1575(a) and (b), Tax Code, are
13	13	amended to read as follows:
14	14	(a) A customs broker licensed by the comptroller or an
15	15	authorized employee of the customs broker may issue documentation
16	16	certifying that delivery of tangible personal property was made to
17	17	a point outside the territorial limits of the United States as
18	18	required by Section 151.307(b)(2)(B) only if the customs broker or
19	19	authorized employee:
20	20	(1) watches the property cross the border of the
21	21	United States; or
22	22	(2) watches the property being placed on a common
23	23	carrier for delivery outside the territorial limits of the United
24	24	States[; or
25	25	[(3) verifies that the purchaser is transporting the
26	26	property to a destination outside of the territorial limits of the
27	27	United States by:
28	28	[(A) examining a passport, laser visa
29	29	identification card, or foreign voter registration picture
30	30	identification indicating that the purchaser of the property
31	31	resides in a foreign country;
32	32	[(B) requiring that the documentation examined
33	33	under Paragraph (A) have a unique identification number for that
34	34	purchaser;
35	35	[(C) requiring the purchaser to produce the
36	36	property and the original sales receipt for the property;
37	37	[(D) requiring the purchaser to state the foreign
38	38	country destination of the property which must be the foreign
39	39	country in which the purchaser resides;
40	40	[(E) requiring the purchaser to state the date
41	41	and time the property is expected to arrive in the foreign country
42	42	destination;
43	43	[(F) requiring the purchaser to state the date
44	44	and time the property was purchased, the name and address of the
45	45	place at which the property was purchased, the sales price and
46	46	quantity of the property, and a description of the property;
47	47	[(G) requiring the purchaser and the broker or an
48	48	authorized employee to sign in the presence of each other a form
49	49	prepared or approved by the comptroller:
50	50	[(i) stating that the purchaser has
51	51	provided the information and documentation required by this
52	52	subdivision; and
53	53	[(ii) that contains a notice to the
54	54	purchaser that tangible personal property not exported is subject
55	55	to taxation under this chapter and the purchaser is liable, in
56	56	addition to other possible civil liabilities and criminal
57	57	penalties, for payment of an amount equal to the value of the
58	58	merchandise if the purchaser improperly obtained a refund of taxes
59	59	relating to the property;
60	60	[(H) requiring the purchaser to produce the
61	61	purchaser's:
62	62	[(i) Form I-94, Arrival/Departure record,
63	63	or its successor, as issued by the United States Immigration and
64	64	Naturalization Service, for those purchasers in a county not
65	65	bordering the United Mexican States; or
66	66	[(ii) air, land, or water travel
67	67	documentation if the customs broker is located in a county that does
68	68	not border the United Mexican States; and
69	69	[(I) requiring the purchaser and the broker or an
70	70	authorized employee, when using a power of attorney form, to
71	71	attest, as a part of the form and in the presence of each other:
72	72	[(i) that the purchaser has provided the
73	73	information and documentation required by this subdivision; and
74	74	[(ii) that the purchaser is on notice that
75	75	tangible personal property not exported is subject to taxation
76	76	under this chapter and the purchaser is liable, in addition to other
77	77	possible civil liabilities and criminal penalties, for payment of
78	78	an amount equal to the value of the merchandise if the purchaser
79	79	improperly obtained a refund of taxes relating to the property].
80	80	(b) A customs broker licensed by the comptroller or an
81	81	authorized employee of the customs broker may issue and deliver
82	82	documentation under Subsection (a) at any time after the tangible
83	83	personal property is purchased and the broker or employee completes
84	84	the process required by Subsection (a). The comptroller shall
85	85	limit to six the number of receipts for which a single proof of
86	86	export documentation may be issued under this section. The
87	87	documentation must include:
88	88	(1) the name and address of the customs broker;
89	89	(2) the license number of the customs broker;
90	90	(3) the name and address of the purchaser;
91	91	(4) the name and address of the place at which the
92	92	property was purchased;
93	93	(5) the date and time of the sale;
94	94	(6) a description and the quantity of the property;
95	95	(7) the sales price of the property;
96	96	(8) the foreign country destination of the property,
97	97	which may not be the place of export;
98	98	(9) the date and time:
99	99	(A) at which the customs broker or authorized
100	100	employee watched the property cross the border of the United
101	101	States; or
102	102	(B) at which the customs broker or authorized
103	103	employee watched the property being placed on a common carrier for
104	104	delivery outside the territorial limits of the United States; [or
105	105	[(C) the property is expected to arrive in the
106	106	foreign country destination, as stated by the purchaser;]
107	107	(10) a declaration signed by the customs broker or an
108	108	authorized employee of the customs broker stating that:
109	109	(A) the customs broker is a licensed Texas
110	110	customs broker; and
111	111	(B) the customs broker or authorized employee
112	112	inspected the property and the original receipt for the property;
113	113	and
114	114	(11) an export certification stamp issued by the
115	115	comptroller.
116	116	SECTION 2. The changes in law made by this Act do not affect
117	117	tax liability accruing before the effective date of this Act. That
118	118	liability continues in effect as if this Act had not been enacted,
119	119	and the former law is continued in effect for the collection of
120	120	taxes due and for civil and criminal enforcement of the liability
121	121	for those taxes.
122	122	SECTION 3. This Act takes effect September 1, 2025.